Can a Tax Foreclosure Be a Fraudulent Transfer?

BFP v. Resolution Tr. Corp., 511 U.S. 531 (1994); Gunsalus v. Cty. of Ontario, N.Y., 37 F.4th 859 (2d Cir. 2022); Lowry v. Southfield Neighborhood Revitalization Initiative (In re Lowry), No. 20-1712, 2021 WL 6112972 (6th Cir. Dec. 27, 2021); Hackler v. Arianna Holdings Co., LLC (In re Hackler), 938 F.3d 473 (3d Cir. 2019); Smith v. SIPI, LLC (In re Smith), 811 F.3d 228 (7th Cir.), cert. denied, 137 S. Ct. 103 (2016); Tracht Gut LLC v. Los Angeles Cty. Treasurer (In re Tracht Gut, LLC), 836 F.3d 1146 (9th Cir. 2016); Kojima v. Grandote Int’l LLC (In re Grandote Country Club Co.), 252 F.3d 1146 (10th Cir. 2001); T.F. Stone Co., Inc. v. Harper (In re T.F. Stone Co., Inc.), 72 F.3d 466 (5th Cir. 1995).